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Income Tax - Case Laws

Showing 101961 to 101980 of 107295 Records

  • 1973 (7) TMI 4

    Assessee, Dilip Kumar Roy, was a disciple of the late Shri Aurobindo. He utilised his talents given to him by the Divine for doing service for the Divine cause. His two main activities were singing bhajans and writing books - Some of his bhajans were recorded and he earned royalty from the same. He also earned royalty from the books. Both these receipts were charged to tax under the head other sources . He travelled widely not only in India but r....... + More

  • 1973 (7) TMI 3

    Industrial Undertaking - trial production of material necessary for manufacture - whether it amounts to commencement of business for the purposes of section 15C - Whether assessee is entitled to exemption of tax under section 15C of the Indian Income-tax Act, 1922, for the assessment year 1960-61 ? ....... + More

  • 1973 (7) TMI 2

    (i) Whether, assessee had deliberately furnished inaccurate particulars of his income when he did not show the share income from M/s. Fairdeal Motors, Indore, in the return so as to attract the provision of section 271(1)(c) ? (ii) Whether the procedure for the levy of penalty was legally complied with when the Inspecting Assistant Commissioner did not issue a notice under section 274 before the completion of the assessment ? ....... + More

  • 1973 (7) TMI 1

    Mysore Agricultural Income Tax Act - petitioner was served with a proposition notice under section 19(4) read with section 36 of the Mysore Agricultural Income-tax Act, 1957 - When the proposition notice was issued regarding the assessee being given opportunity of being heard whether the assessment order is valid....... + More

  • 1973 (6) TMI 26

    ... ...
    ... ... ld be answered in the affirmative. The accountable person will pay the costs of Estate Duty Reference No. 2 of 1970 to the Controller of Estate Duty and, so far as Estate Duty Reference No. 4 of 1970 is concerned, there will be no order as to costs.

  • 1973 (6) TMI 25

    ... ...
    ... ... he revenue will pay the costs of the assessee including advocate s fee of Rs. 250. A copy of this judgment shall be sent under the seal of this court and the signature of the Registrar to the Appellate Tribunal. Question answered in the affirmative.

  • 1973 (6) TMI 24

    ... ...
    ... ... icer must be held to be within the time limit prescribed by section 35, sub-section (5). These were the only grounds urged on behalf of the petitioner and since there is no substance in them, the petition fails and the rule is discharged with costs.

  • 1973 (6) TMI 23

    Fixed Deposit, Immovable Property, Movable Property, Search And Seizure....... + More

  • 1973 (6) TMI 22

    ... ...
    ... ... lt, the impugned order of penalty is quashed. It will, however, be open to the authority to proceed under section 36(1) of the Act in accordance with law if it so chooses to do. There will, however, be no order as to costs. R. S. BINDRA J.--I agree.

  • 1973 (6) TMI 21

    ... ...
    ... ... he Tribunal to exercise that authority by correcting its view that it had no jurisdiction in the matter. In the result we do not find any merit in the appeal, and, therefore, dismiss it with costs. AMIYA KUMAR MOOKERJI J.--I agree. Appeal dismissed.

  • 1973 (6) TMI 20

    Assessment Notice, Notice Of Reassessment, Original Assessment, Reassessment Notice, Writ Petition....... + More

  • 1973 (6) TMI 19

    ... ...
    ... ... provisions in the Act to that effect. We are, therefore, satisfied that no effect can be given to this contention also. Since no other contention was raised, the writ petitions fail and are, accordingly, dismissed with costs. Advocate s fee Rs. 250.

  • 1973 (6) TMI 18

    Estate Duty, Interest In Property, One Partner, Property Deemed To Pass, Taxing Statutes....... + More

  • 1973 (6) TMI 17

    ... ...
    ... ... n the point in Commissioner of Agricultural Income-tax v. Periakaramalai Tea and Produce Co. Ltd. In view of that decision, the Tribunal s view cannot be taken exception to. The result is, the tax case is dismissed with costs. Counsel s fee Rs. 150.

  • 1973 (6) TMI 16

    ... ...
    ... ... assessee. The assessee will pay the costs of these references including advocate s fee of Rs. 250 in each of the cases. A copy of this judgment shall be sent under the seal of this court and the signature of the Registrar to the Appellate Tribunal.

  • 1973 (6) TMI 15

    ... ...
    ... ... r of the revenue and against the assessee. The assessee will pay costs of the revenue including advocates fee of Rs. 250. A copy of this judgment shall be sent under the seal of this court and the signature of the Registrar to the Appellate Tribunal.

  • 1973 (6) TMI 13

    Question of Law - Reference - Tribunal after considering the facts holds that the proof were not conclusive to hold that the assessee had undisclosed income - The conclusion of the Tribunal had been reached by it on proper appreciation of the evidence. This was a question of fact. No question of law arises....... + More

  • 1973 (6) TMI 12

    Penalty for concealment - assessee s explanation regarding the discrepancy in stock statement was rejected and the same was treated as his undisclosed income - Whether, on the facts and in the circumstances of the case, a penalty was legally imposable on the assessee under section 271(1)(c) read with section 274 of the Income-tax Act ? - held that, on the facts and in the circumstances of this case, a penalty could not be legally imposed on the a....... + More

  • 1973 (6) TMI 11

    Delay in filing return by the partner sufficient cause - delay was due to the delay in filing the firm file - whether interest for the delay can be levied....... + More

  • 1973 (6) TMI 8

    Partnership registration - Whether a partnership between karta of HUF and coparceners, wherein the coparceners contribute their separate capital is valid and is entitled to registration - (1) Whether, on the facts and in the circumstances of the case, there was a valid and/or genuine partnership amongst C.P. Shah, as representing the Hindu undivided family, and Anubhai Chimanlal and Rajnikant being the son and grandson respectively of C.P. Shah, ....... + More

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